The Infona portal uses cookies, i.e. strings of text saved by a browser on the user's device. The portal can access those files and use them to remember the user's data, such as their chosen settings (screen view, interface language, etc.), or their login data. By using the Infona portal the user accepts automatic saving and using this information for portal operation purposes. More information on the subject can be found in the Privacy Policy and Terms of Service. By closing this window the user confirms that they have read the information on cookie usage, and they accept the privacy policy and the way cookies are used by the portal. You can change the cookie settings in your browser.
This paper aims to trace the origins of dual entry beyond a Eurocentric boundary. The aim can be refined further by asking: did the Chinese use dual entry and how did dual entry appear in Europe. Double entry is more advanced as it includes the location of the account in which the contra entry is made. Dual entry approaches accounting, like mathematics, as a tautology, whereby an equation is constructed...
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.